A fixed asset with a cost of $$25,001$ and accumulated depreciation of $$22,501$ is traded for a similar asset priced at $$60,013($fair market value$)$ in a transaction with commercial substance. Assuming a trade$-$in allowance of $$4,223,$ at what cost will the new equipment be recorded in the books?a$.$ $$55,790$b$.$ $$60,013$c$.$ $$58,290$d$.$ $$62,513$